Friday, 19 April 2013

Contoh Journal Entries pada Akuntansi Biaya




 
1.       Purchase of materials direct or indirect on credit$89,000.
Materials control                                                            $89000
              Account payable control                                                   $89000
 
2.       Usage/requisition of direct materials $81,000 and indirect materials $4,000.
Work-in-process control                                             $81000
Manufacturing overhead control                                    $4000
              Materials control                                                              $85000

3.       Manufacturing payroll for February, direct labor, $39000, and indirect labor, $15,000 pain in cash.
Work-in-process control                                             $39000
Manufacturing overhead control                                  $15000
              Cash                                                                                 $54000

4.       Other manufacturing costs incurred during February, $75,000,consisting of supervision
and engineering salaries $44,000 (paid in cash);plant utilities, repairs and insurance, $13,000 (paid in cash) and plant depreciation, $18,000.
Manufacturing Overhead Control                                 $75,000
Cash control                                                                       $57,000
Accumulated depreciation Control                                      $18,000

5.       Allocation of manufacturing overhead to jobs, $80,000
Work-in-process control                                             $80,000
Manufacturing Overhead control                                                   $80,000

6.       Completion and transfer of individual jobs to finished goods $188,500
Finished goods control                                                $188500
              Work-in-process                                                             $188500

7.       Cost of goods sold $180,000.
Cost of Goods sold                                                     $180,000
              Finished Goods Control                                                   $180,000

8.       Marketing cost for February $45,000 and customer service cost for February $15,000 were paid in cash.
Marketing Expense                                                       $45,000
Customer Service expense                                            $15,000
              Cash                                                                                  $60,000

9.       Sales revenue all on credit $270,000.
Account Receivables Control                                     $270,000
Sales revenue                                                                       $270,000